Results 21 to 30 of about 684 (162)

Impacto económico de una implantación plena del Plan de Choque en Dependencia 2021-2023 en España

Gaceta Sanitaria, 2023
Resumen: Objetivo: Valorar el impacto económico de la implantación del Plan de Choque en Dependencia (PCD), que representa la primera respuesta del gobierno de España ante las significativas carencias que la pandemia de COVID-19 puso de manifiesto en ...
Cruz Ramírez-Pérez, Angeles Cámara
doaj   +1 more source

Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade

European Research on Management and Business Economics, 2020
This study aims to analyse, within the scope of publicly listed Spanish companies, whether the mandatory implementation of International Financial Reporting Standards (IFRS) has had an effect on financial analysts’ earnings forecasts and investments in ...
Sonia Sanabria-García, Pascual Garrido-Miralles   +1 more
doaj   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

Género y dirección frontera en relaciones interorganizativas: estudio exploratorio de su influencia sobre los sistemas de control para la gestión de los canales de exportación independientes

Revista de Contabilidad: Spanish Accounting Review, 2019
Esta investigación contribuye al conocimiento sobre los sistemas de control de gestión (SCG) en las relaciones inter-organizativas introduciendo la diversidad de género de la persona responsable de la dirección frontera.
Pedro Araújo Pinzón, Raquel Flórez López, Jose Manuel Sánchez Vázquez, María Vélez Elorza   +3 more
doaj   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Women and inter-organizational boundary spanning: A way into upper management?

European Research on Management and Business Economics, 2017
This study analyses the presence of gender segregation in Spanish exporting firms. Both women's access to managerial positions (vertical segregation) and women's achievement of managerial roles that are socially associated with communal attributes ...
Pedro Araújo-Pinzón, Concha Álvarez-Dardet, Juan Manuel Ramón-Jerónimo, Raquel Flórez-López   +3 more
doaj   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

Institutional capacity in the accounting reform process in Spanish local governments

Revista de Contabilidad: Spanish Accounting Review, 2018
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed ...
Silvia Fresneda Fuentes, Julián Hernández Borreguero   +1 more
doaj   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Tipo de emprendimiento y fase de desarrollo como factores clave para el resultado de la actividad emprendedora

Cuadernos de Relaciones Laborales, 2018
No todas las manifestaciones de actividad emprendedora son necesariamente productivas, en términos de crecimiento económico. Por otro lado, el impacto del emprendimiento parece seguir una pauta diferente en función del estado de desarrollo del país en ...
Manuel Almodóvar
doaj   +1 more source